2024 (10) TMI 352

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e : Shri Soumendu Kumar Dash (SR. D.R.) ORDER PER : RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER: 1. This appeal has been filed by the appellant against the Order of the Ld. CIT (Appeals) passed u/s. 250 of the Income Tax Act [the 'Act' in short] vide DIN & Order No. ITBA/APL/S/250/2023-24/1059886005(1) Dated 18/01/2024 for the Assessment Year 2010-11. 2. Following grounds of appeal have be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....esponse uploaded on Nov.15, 2022, under Acknowledgement Number 8043581161151122; and 1.3.3. Your Appellant's Appeal documents uploaded on Nov.18, 2022, under Acknowledgement Number 809646391181122, against the Notice dated November 11, 2022 under DIN : ITBA/APL/S/62/2022-23/1047173536(1) by the CIT(A). 1.4. The CIT(A) has erred in law and on facts in holding that Your Appella....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., the said Refund Order could not be received by the appellant either due to non- availability of the assessee on the address provided by the assessee or the premises of the assessee was found to have been locked. Finally, the Refund Order was again issued on 08/12/2015 and served to the appellant. On receipt of the refund, the appellant filed rectification petition regarding short credit of TDS w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the appeal was not filed electronically and the appeal was filed manually which is against the CBDT Circular No. 20/2016 issued vide F. No. 279/Misc/M-54/2016/ITJ dated 26/05/2016. The appeal filed after 15/06/2016 have to be filed in electronic mode mandatorily. Therefore, the appeal filed by the appellant, manually, was treated as not valid appeal and a deficiency notice dated 18/02/2021 was iss....